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SUPPLEMENT  INSTRUCTIONS  FOR  THE 
COLLECTOPvS  OF  TKE  WAP,  TAX. 


CONFEDERATE  STATES  OF  AMERICA, 

Treasury  Department,  \ 

Richmond,  Dec.  26,  1861.       S 

Congress  having  passed  an  Act,  explanatory  of  and  sup- 
plemental to  the  War  Tax  Act,  in  pursuance  thereof  the 
following  instructions  are  issued  to  all  the  collectors  and 
subordinate  officers  : 

1.  The  assessments  of  all  taxable  property  must,  if  pos- 
sible, be  completed  by  the  assessors  on  or  before  the  first  day 
of  January  ensuing.  Where  that  cannot  be  done,  they  shall 
be  completed  as  near  that  date  as  practicable,  and  the  lists 
shall  be  made  out  and  handed  in  to  the  District  Collectors 
on  or  before  the  first  day  of  February,  and  the  District  Col- 
lectors shall  return  the  lists  to  the  Chief  Collector  on  or 
before  the  first  day  of  March  enduing. 

2.  In  cases  where  further  time  becomes  necessary,  by 
reason  of  any  unforeseen  exigency,  application  must  be 
made  to  the  Secretary  of  the  Treasury  for  an  extension. 

3.  Persons  challenging  the  assessments  will  be  allowed  to 
do  so  at  any  time  within  three  weeks  from  the  first  day  of 
February  next. 

4.  The  assessors  are  required  to  take  notice  of  the  more 
distinct  definitions  made  by  the  supplementary  Act ;  and 
where  returns  already  made  do  not  include  the  taxable  pro,- 
perty  of  the  tax  payer,  as  set  forth  in  these  instructions,  the 


assessors  and  collectors  are  required  to  make  a  new  or 
amended  assessment,  so  as  to  include  every  subject  of  taxa*. 
tion. 

5,  Cash  on  hand  or  on  deposit  in  bank  is  subject  to  taxa- 
tion. 

(».  Money  at  interest  includes  all  investments  and  also  all 
bills,  bonds,  notes  or  accounts,  which  bear  interest,  whether 
the  interest  be  expressly  secured  by  contract  or  is  payable 
only  by  implication  of  law,  and  without  any  reference  to 
the  consideration.  Money  invested  or  used  in  the  purchase 
of  securities  must  also  be  returned  ;  and  where  the  securities 
belong  to  a  non-resident,  the v  must  be  returned  and  the  tax 
paid  by  the  person  in  possession  or  having  the  same  under 
his  control. 

7.  The  securities  tnxed  are  to  be  assessed  by  the  assessor 
at  their  real  value,  like  other  property,  according  to  the  lust 
evidence  he  can  procure,  and  the  tax-payers'  affidavit  may 
be  received  as  evidence.  In  case  any  securities  are  estab- 
lished to  be  worthless  from  the  insolvency  or  total  inability 
of  the  debtor  to  pay,  they  shall  not  be  included  in  the  assess- 
ment. 

8.  The  merchandize  to  be  taxed  embraces  such  as  belongs 
to  any  non-resident  which  may  be  in  the  hands  of  any  agent, 
attorney  or  consignee  ;  and  such  agent,  attorney  or  con- 
signee is  made  liable  to  return  the  same  and  pay  over  the 
tax  due  thereon. 

9.  No  agricultural  products  are  to  be  considered  exempt 
from  taxation,  except  such  as  are  in  the  hands  of  the  pro- 
ducer, or  held  for  his  account  in  the  hands  of  his  factor  or 
agent. 

Id.  The  Chief  Collector  in  any  State  which  has  assumed, 
or  shall  assume,  the  payment  of  the  War  Tax,  may  dispense 
with  the  bonds  of  the  District  Collectors,  if  not  already 
taken,  and  shall  notify  the  Secretary  of  the  Treasury  thereof. 
The  District  Collectors  shall  proceed  to  appoint  assessors, 
and  the  assessments  shall  be  made,  returned  and  collated  in 
all  respects  as  now  required  by  law,  so  that  the  results  may 


be  adjusted  and  made  known  to  the  States  in  due  time  to 
rWTnable  them  to  avail  themselves  of  the  privilege  of  paying 
the  same  on  or  before  the  first  day  of  April  ensuing,  and  in 
all  such  cases  the  several  officers  whose  legal  compensation 
may  be  cut  oft'  by  such  payments  by  the  States,  may  reason* 
ably  expect  from  Congress  an  equitable  equivalent. 

11.  Each  Chief  Collector  will  be  allowed  a  sufficient  sum 
to  pay  for  such  reasonable  office  rent,  clerk  hire,  stationery 
and  contingencies  as  he  may  actually  be  required  to  pay ; 
but  no  such  payment  will  be  allowed  unless  the  collector 
shall  submit  beforehand  an  estimate  to  the  Secretary  of  the 
Treasury  of  the  amount  which  he  will  probably  require  for 
these  particulars. 

12.  In  case  any  attempt  be  made  to  remove  any  property 
subject  to  the  War  Tax,  it  shall  be  the  duty  of  any  collector 
or  assessor  to  seize  the  same,  and  give  notice  to  the  collec- 
tor of  the  District  in  which  the  tax  should  be  paid,  and  such 
collector  shall  take  possession  of  the  same  under  the  lien 
created  by  the  law,  and  cause  such  legal  measures  to  be 
taken  by  distress,  sale,  or  otherwise,  as  are  requisite  to  pro- 
cure the  payment  of  the  tax. 

13.  In  case  any  county,  town  or  district,  or  any  part 
thereof,  is  occupied  by  the  public  enemy,  or  has  been  so  oc- 
cupied as  to  occasion  destruction  of  crops  or  property,  the 
Chief  Collector  of  the  State  shall  notify  the  Secretary  of 
the  Treasury  thereof,  and  shall  certify  the  facts  proper  to 
form  a  judgment  as  to  the  ability  of  such  county,  town, 
district,  or  part  thereof,  to  pay  the  War  Tax. 

C.  G.  MEMMINGER, 
Secretary  of  the  Treasury \ 


V 


No.  311.]  AN  ACT 

Further  Supplementary  to  an  Authorize  ue  of 

Treasury  Notes,  and  to  Provide  a  War  Tax  for  their  Re- 
demption. 

Section  1.  The  Congress  of  the  Confederate  States  of  Amer- 
ica do  mart.  That  the  Secretary  of  the  Treasury  is  hereby 
authorized  to  pay  over  to  the  several  banks,  which  have  made 
advances  to  the  Government,  in  anticipation  of  the  issue  of 
Treasury  Notes,  a  sufficient  amount,  not  exceeding  ten  mil- 
lions of  dollars,  for  the  principal,  of  Treasury  Notes  to  pay 
the  principal  and  interest  due  upon  the  said  advance,  accord- 
ing to  the  engagements  made  with  them. 

Sec.  2.  The  time  fixed  by  the  said  Act,  to  which  this  Act 
is  further  supplementary,  for  making  assessments,  is  hereby 
extended  to  the  first  day  of  January  next  ;  and  the  time  for 
the  completion  and  delivery  of  the  lists  is  extended  to  the 
first  day  of  February  next  ;  and  the  time  for  the  return  of 
the  said  lists  to  the  Chief  Collector  is  extended  to  the  first 
da}r  of  March  next;  and  in  cases  where  the  time  thus  fixed 
shall  be  found  insufficient,  the  Secretary  of  the  Treasury 
shall  have  power  to  make  further  extension  as  circumstances 
may  require. 

Sec.  3.  The  cash  on  hand,  or  on  deposit  in  hank,  or  else- 
where, mentioned  in  the  fourth  section  of  said  Act,  is  hereby 
declared  to  be  subject  to  assessment  and  taxation;  and  the 
money  at  interest,  or  invested  by  individuals  in  the  purchase 
of  Bills,  Notes,  and  other  Securities  for  money,  shall  be 
deemed  to  include  securities  Tor  money  belonging  to  non- 
residents, and  such  securities  shall  he  returned,  and  the  tax 
thereon  paid  by  any  agent  or  trustee  having  the  same  in 
possession  or  under  his  control.  The  term  merchandize  shall 
be  construed  to  include  merchandise  belonging  to  any  non- 
resident, and  the  property  shall  he  returned,  and  the  tax 
paid  by  any  person  having  the  same  in  possession  as  agent, 
attorney  or  consignee.  Provided,  That  *he  words  "  money 
at  interest,"  as  used  in  the  Act  to  which  this  Act  is  an 
amendment,  shall  be  so  construed  as  to  include  all  notes,  or 


other  evidences  of  debt,  bearing  interest  without  reference 
Jn.o  the  consideration  of  the  same,      'five  exception  allowed  by 
the  twentieth  section  for  agricultural  products  shall  be  con- 
strued to  embrace  such  products  only  when  in  the  hands  of 
the  producer,  or  held  for  his  account.     But  no  tax  shall  be 
-seil  or  levied  on  any   money  at  interest  when   the  note, 
bond,  bill  or  other  security   taken    for  its  payment  shall  be 
worthless   from  the  insolvency  and   total  inability  to  pay  of 
the  payer  or  obligor,  or  person  liable  to  make  such  payment; 
and  all  securities  for  money  taxable  under  this  Act  shall  be 
according  to  their  value,  and  the  assessor  shall  have 
the  same  pOY  certain   the  value  of  such  securities  as 

the  law  confers  upon  him  with  respect  to  other  property. 

Sec.  4.  That  an  amount  of  money,  not  exceeding  twenty- 
five  thousand  dollars,  shall  be,  and  the  same  is  hereby,  ap- 
propriated, out  of  any  money  in  the  Treasury  not  otherwise 
appropriated,  to  be  disbursed  under  the  authority  of  the  Se- 
cretary of  the  Treasury,  to  the  Chief  State  Tax  Collectors, 
for  such  expenses  as  shall  be  actually  incurred  for  salaries 
of  clerks,  office  hire,  stationery  and  incidental  charges;  but 
the  books  and  printing  required  shall  be  at  the  expense  of 
the  Department,  and  subject  to  its,  approval. 

Sec.  5.  The  lien  for  the  tax  shall  attach  from  the  date  of 
the  assessment,  and  shall  follow  the  same  into  every  State  of 
this  Confederacy  ;  and  in  case  any  person  shall  attempt  to 
remove  any  property  which  may  be  liable  to  tax,  beyond  the 
jurisdiction  of  the  State,  in  which  the  tax  is  payable,  -with- 
out payment  of  the  tax,  the  Collector  of  the  District  may 
distrain  upon  and  sell  the  same,  in  the  same  manner  as  is 
provided  in  cases  where  default  is  made  in  the  payment  of 
the  tax. 

Sec  6.  On  the  report  of  any  Chief  Collector,  that  any 
county,  town,  or  district,  or  any  part  thereof,  is  occupied  by 
the  public  enemy,  or  has  been  so  occupied  as  to  occasion 
destruction  of  crops  or  property,  the  Secretary  of  the  Trea- 
sury may  suspend  the  col  of  the  tax  in  such  region 
until  the  same  can  be  reported  to  Congress  and  its  action 
had  thereon. 

Sec  7.  In  case  any  of  the  Confederate  States  shall  un- 
dertake to  pay  the  tax  to  be  collected  within  its  limits,  be- 
fore the  time  at  which  the  District  Collectors  shall  enter  upon 
the  discharge  of  their  duties,  the  Secretary  of  the  Treasury 
may  suspend  the  appointment  of  such  collectors,  and  may 
direct  the  Chief  Collector  to  appoint  assessors,  and  to  take 


6 

proper  measures  for  the  making  and  perfecting  the  returns, 
assessments  and  lists  required  by  law  ;  and  the  returns.  a>- 
sessments  and  lists  so  made  shall  have  the  same  legal  valid- 
ity, to  all  intents  and  purposes,  as  if  made  according  to  the 
provisions  of  the  Act  to  which  this  Act  is  supplementary. 

Sec.  8.  That  tax  lists  already  given,  varying  from  the 
provisions  of  this  Act,  shall  be  corrected  so  as  to  conform 
thereto. 

Approved  December  19,  1861. 


CONFEDERATE  STATES  OF  AMERICA,  \ 
Treasury   Department; 
Richmond,  January  Srd,  1862.      ) 

In  addition  to  the  Instructions  already  issued  in  reference" 
to  the  War  Tax.  the  attention  of  all  the  Collectors  and  sub- 
ordinate officers  is  required  to  the  provisions  of  the  following 
hill  in  relation  to  property  which  has  been,  or  which  is  liable 
to  be  sequestered  as  the  property  of  alien  enemies  : 

AN  ACT  in  relation  to  taxes  on  property  which  has  1 
or  which  is  liable  to  be  sequestered  as  the  property  of  alien 
enemies.      The   Congress    of   the    Con  federate    State 
America  do  enact,  as  follows: 

Section  1.  That  it  shall  be  the  duty  of  the  Receivers,  un- 
der the  Sequestration  Act,  to  pay  all  taxes  upon  property  of 
alien  enemies,  which  is  liable  therefor,  within  their  respec- 
tive districts,  out  of  any  funds  in  their  hands  as  Receh 
said  payment  to  be  charged  to  the  account  of  the  prop 
upon  which  the  tax  has  been  paid:  Provided,  however,  if  it 
appear  to  any  Receiver  that  such  property,  in  any  case,  is  not 
worth  more  than  the  taxes  for  which  it  is  liable,  he  shall  re- 
port the  facts  to  the  Secretary  of  the  Treasury,  whose  duty 
it  shall  lie  to  instruct  the  Receiver  whether  he  shall  pay  the 
a  or  allow  the  property  to  be  sold  for  the  taxes. 

Sec.  2.  That  the  Receivers  be  authorized  to  sell  by  order  of 

Court,  and  in  such  manner  and  upon  such  terms  as  the  Court 
may  prescribe,  any  property  within  their  respective  districts, 


:h  has  been  sequesl   redj  or  which   is  liable  thereto,  foi 
the  purpose  of  raising  money  for  the  payment  of  the  t: 
aforesaid. 

c.  3.  That  whenever  a  Receiver  has  not  funds  in  hand, 
and  above  what  is  necessary  for  other  expenditures,  suf- 
ficient to  pay  said  taxes,  and  cannot  obtain  the  same  by  sale 
aforesaid,  within  the  time  fixed  for  the  payment  of  said 
taxes,  lie  is  hereby  authorized  to  give  to  the  Tax   Collector, 
charged  with  the  collection  of  the  taxes,  a  certificate  of  the 
mnt  due,  and  he  shall  specify  therein  the  property  upon 
which  the  same  is  due;   and  the  Secretary  of  the  Treasury 
shall  pay  the  amount  so  certified  to  he  due,  and  shall  cause 
the  same  to  he  charged  to  the  Sequestration  fund.     But  the 
giving  of  the  certificate  shall  be  subject  to  the  same  condi- 
tion precedent  as  provided  in  regard  to  payment  in  the  first 
section  of  this  Act. 

Sf.c.  4.  That  the  Secretary  of  the  Treasury  be  authorized 
to  make  agreements  with  the  several  States,  counties,  cities, 
and  towns,  for  the  postponement  of  the  collection  of  taxes  for 
which  the  property  of  alien  enemies,  sequestered,  or  liable  to 
be,  and  in  case  any  one  or  more  of  the  States,  counties,  cities 
or  towns  consent  to  the  same,  he  is  hereby  empowered  to  is- 
sue certificates  for  the  amount  due,  bearing  interest  at  the 
rate  of  six  per  cent,  per  annum,  which  shall  bind  the  Gov- 
ernment to  pay  the  same,  and  -which,  when  paid,  shall  be 
charged  to  the  Sequestration  fund. 

Sec  5.  That  whenever  the  property  of  an  alien  enemy  se- 
vered, or  liable  thereto  has  been  or  shall  hereafter  be 
sold  for  taxes,  the  Secretary  of  the  Treasury  is  hereby  au- 
thorized, with  the  assent  of  the  State  in  which  the  property 
has  been  sold,  to  redeem  the  same  by  the  payment  of  the 
sum  or  sums  required  to  be  paid  by  citizens  in  such  case,  or 
by  the  issue  of  certificates  therefor,  as  hereinbefore  provided, 
should  he  deem  it  advisable,  ami  in  all  such  cases,  such  pro- 
perty shall  go  into  the  hands  of  the  Receiver  for  the  district 
in  which  the  same  is  situate,  and  be  held  and  accounted  for 


in  the  same  manner  as  other  sequestered  property ;  provided 
the  amount  of  the  redemption  shall  he  charged  to  the  Seques- 
tration fund. 

Approved,  December  23d,  1861. 

The  provisions  of  the  foregoing  Act  will  be  duly  observed 
and  carried  out  by  the  officers  connected  with  the  War  Tax 
Act. 

C.  G.  MEMMINGER, 
Secretary  of  Treasury. 


Hollinger  Corp. 
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